Description
-----------
For the P&L report, a view of the `account_analytic_line` is created to mascarade as `account_move_line` for the reporting engine. The `analytic_distribution` is takens from the plans of the analytic lines.

This is done by collecting all potential plans a line can be associated with and *unnesting* them into the main table. Unnesting creates a duplicate of the row for each possible value of the analytic plans. This can quickly balloon the row count of the view, depending on how many plans are present.
This also creates a duplicate row when the line isn't associated with a specific plan, adding the value `NULL` for the `analytic_distribution`.

This commits filters out the `NULL` values of the array of plans before unnesting into the main table. Since on average an analytic line is associated with a few plans, this prevents the significant growth of the view, leading to more reasonable performance.

Benchmark
---------
On a database with ~700k AAL and ~600k AML for 2025, opening the P&L report with a grouping by analytic accounts, took:

| Accounts count | Before   | After    |
|----------------|----------|----------|
| 1              | 10.3 sec | 4.76 sec |
| 5              | 51 sec   | 20.8 sec |
| 10             | 96 sec   | 41.7 sec |
| 15             | 2:26 min | 1:04 min |
| 20             | 3:15 min | 1:25 min |

So roughly a ~2x improvement on average.

Reference
---------
opw-4845164

Forward-Port-Of: odoo/enterprise#89630

Step to reproduce
1. Createdb with account and contact module install in 18.0 version.
2. create 2 company A and B
3. create partner with both company A and B seperate
4. create a user that have only rights of company B and rights of Accounting/setting groups
5. create a Bank account(Contact->Configuration->Bank Account) with partner A in company A
6. Now login with user B and create a bank account number with same account number. Access error will come.

For resolve the access error fetching the correct result according to company so it won't fetch other company result the changes merged last week
https://github.com/odoo/odoo/commit/ad6c9001b447f5ffebafe1581512f48708c7d746#diff-22e97cf61c6826e67cd9a3276bdb292e997cb1117ca44c1749c69d5d01931787R69

```
Access Error

Uh-oh! Looks like you have stumbled upon some top-secret records.

Sorry, Test B (id=7) doesn't have 'read' access to:
- Contact, A (res.partner: 8)

Blame the following rules:
- res.partner company

If you really, really need access, perhaps you can win over your friendly administrator with a batch of freshly baked cookies.

This seems to be a multi-company issue, but you do not have access to the proper company to access the record anyhow.
```

upg-2986193
opw-4876839
tbg-2093



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Forward-Port-Of: odoo/odoo#218523
Forward-Port-Of: odoo/odoo#217042